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V2945-20 ·30 September 2020 ·consulta-vinculante Medium impact
Tax

Spouse may claim disability deduction for ascendants if legal requirements are met

A taxpayer inquired whether they could claim the deduction for an ascendant with a disability on behalf of their mother-in-law. The DGT clarified that the term 'ascendant' does not include in-laws; however, the taxpayer's spouse could claim the deduction for her own mother, provided the requirements regarding disability, cohabitation, and income levels are satisfied.

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2020-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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